Delhi in Eicher Motors Ltd. v. CIT

86 Taxmann.com 49High Court2017#4128 most cited
29

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 143(3)Section 10(35)Section 115JBSection 14ASection 143(2)Section 8DSection 142(1)Section 10(34)

Issues it is cited on

section 10(35)section 14a(2)strategic investmentbenchmarking analysiscup methodtax benefittransactional net margin methoddisallowance under section 14asection 115jprincipal commissioner of income-taxsection 115jbarm's length price

Judgments citing Delhi in Eicher Motors Ltd. v. CIT

MANIPAL GLOBAL EDUCATION SERVICES PVT LTD., ,BANGALORE vs. ACIT, CENTRAL CIRCLE-2(2), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 976/BANG/2025[2017-18]Status: DisposedITAT Bangalore29 Jul 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

MANIPAL HOSPITALS PVT. LTD (FORMERLY KNOWN AS COLUMBIA ASIA HOSPITALS PVT. LTD),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 722/BANG/2025[2018-19]Status: DisposedITAT Bangalore29 Jul 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

MANIPAL EDUCATION AND MEDICAL GROUP INDIA PVT. LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 721/BANG/2025[2017-18]Status: DisposedITAT Bangalore29 Jul 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

MANIPAL EDUCATION AND MEDICAL GROUP INDIA PVT. LTD.,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 720/BANG/2025[2015-16]Status: DisposedITAT Bangalore29 Jul 2025AY 2015-16

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

MANIPAL EDUCATION AND MEDICAL GROUP INDIA PVT. LTD. ,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 719/BANG/2025[2014-15]Status: DisposedITAT Bangalore29 Jul 2025AY 2014-15

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Smt. Prajakta Thakur, Jt.CIT (DR)(ITAT), Bengaluru
Section 10(35)Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.719 to 721/Bang/2025 Assessment years: 2014-15, 2015-16 & 2017-18 Manipal Education & Medical Vs. The Assistant Commissioner Group India Pvt. Ltd., of Income Tax. No.24/1, 15th Floor, Central Circle 2(2), JW Marriot, Vittal Mallya Road, Bengaluru. Bengaluru – 560 001. PAN: AACCM 6813A APPELLANT RESPONDENT ITA Nos.722/Bang/2025 Assessment years: 2018-19 Manipal Hospital Private Vs. The Deputy Commissioner Limited of Income Tax. 98/2 The Annexes Central Circ…

PRIME MINERAL EXPORTS PRIVATE LIMITED (NOW AMALGAMATED WITH FOMENTO RESOURCES PRIVATE LIMITED),PANAJI vs. JOINT COMMISSIONER OF INCOME TAX, RANGE - 1, PANAJI

The appeal stands partly allowed for statistical purpose in aforestated terms

ITA 3/PAN/2023[2009-10]Status: DisposedITAT Panaji05 Jun 2025AY 2009-10

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 003/Pan/2023 Assessment Year : 2009-10 Prime Mineral Exports Pvt. Ltd. (Now Amalgamated With Fomento Resources Pvt. Ltd.) 102, 1St Fl. Kamat Metropolis-1, Behind Caculo Mall, St. Inez, Panaji, Goa-403001. . . . . . . .Appellant Pan : Aadcp1647E V/S Jt. Commissioner Of Income Tax, . . . . . . . Respondent Range-1, Panaji, Goa

For Appellant: Mr Nishant Thakkar [‘Ld. AR’]For Respondent: Mr M. Satish [‘Ld. DR’]
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 246ASection 250Section 253(1)Section 41(1)Section 4I

…led to comply with condition precedent in advancing to determine the impugned disallowance u/r 8D(2)(iii) (Supra). To drive home former twin contentions the Ld. AR placed reliance on ‘UOI Vs Rajeev Bansal’ [2024, 469 ITR 46 (SC)], ‘Eicher Motors Ltd. Vs CIT’ [86 Taxmann.com 49 (Del)], ‘CIT Vs UP Electronics Corp. Ltd.’ [2017, 88 Taxmann.com 696 (All)], ‘CIT Vs Sociedade De Fomento Industrial (P). Ltd’ [2021, 123 Taxmann.com 38 (Bom)], and also the decision of Ld. Co-ordinate benches in the case of ‘DCIT Vs West Bengal Electronics Industry Development Corp. Ltd.’ [Manu/IK/0324/2018], and ‘Infrastructure Logistics…

M/S HARMAN CONNECTED SERVICES CORPORATION INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

In the result, the appeal filed by the revenue is dismissed

ITA 1982/BANG/2018[2012-13]Status: DisposedITAT Bangalore12 Jan 2023AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sreenivas T. Bidari, D.R
Section 143(3)

…ITA Nos.1980 to 1982/Bang/2018 M/s. Harman Connected Services Corporation India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1980 to 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13 M/s. Harman Connected Services Corporation India Pvt. Ltd. (formerly known as Symphony Teleca Addl. CIT Corporation India Private Ltd.) Range-12 No.3 & 3A, EOIZ Industrial Area (currently with ACIT Survey No.85 & 86, Sadarmangala Vs. Circle-3(1)(2)) Village Bangalore Krishnarajapuram Hobli B…

M/S HARMAN CONNECTED SERVICES CORPORATION INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

In the result, the appeal filed by the revenue is dismissed

ITA 1981/BANG/2018[2010-11]Status: DisposedITAT Bangalore12 Jan 2023AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sreenivas T. Bidari, D.R
Section 143(3)

…ITA Nos.1980 to 1982/Bang/2018 M/s. Harman Connected Services Corporation India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1980 to 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13 M/s. Harman Connected Services Corporation India Pvt. Ltd. (formerly known as Symphony Teleca Addl. CIT Corporation India Private Ltd.) Range-12 No.3 & 3A, EOIZ Industrial Area (currently with ACIT Survey No.85 & 86, Sadarmangala Vs. Circle-3(1)(2)) Village Bangalore Krishnarajapuram Hobli B…

M/S HARMAN CONNECTED SERVICES CORPORATION INDIA PRIVATE LIMITED ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE-12 , BANGALORE

In the result, the appeal filed by the revenue is dismissed

ITA 1980/BANG/2018[2009-10]Status: DisposedITAT Bangalore12 Jan 2023AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sreenivas T. Bidari, D.R
Section 143(3)

…ITA Nos.1980 to 1982/Bang/2018 M/s. Harman Connected Services Corporation India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1980 to 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13 M/s. Harman Connected Services Corporation India Pvt. Ltd. (formerly known as Symphony Teleca Addl. CIT Corporation India Private Ltd.) Range-12 No.3 & 3A, EOIZ Industrial Area (currently with ACIT Survey No.85 & 86, Sadarmangala Vs. Circle-3(1)(2)) Village Bangalore Krishnarajapuram Hobli B…

M/S. PRAXAIR INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

In the result, both the appeals of the assessee in IT(TP)A No

ITA 199/BANG/2021[2015-16]Status: DisposedITAT Bangalore22 Nov 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Suryanarayana, Senior A.RFor Respondent: Shri K. Sankar Ganesh, D.R
Section 143Section 143(3)Section 92C

…IT(TP)A No.3336/Bang/2018 & IT(TP)A No.199/Bang/2021 M/s. Praxier India Pvt. Ltd., Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.3336/Bang/2018 Assessment Year: 2014-15 M/s. Praxier India Pvt. Ltd. Mercury 2B Block 6th Floor, Prestige Technology Park Outer Ring Road, Marathahalli Vs. ACIT Ci rcle-2 Bengaluru 566 103 Bengaluru PAN NO : AAACP9993J APPELLANT RESPONDENT IT(TP)A No.199/Bang/2021 Assessment Year: 2015-16 M/s. Praxier India Pvt. Ltd. Mercury 2B Block 6th Floor, Prestige Tech…

M/S PRAXAIR INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2 , BANGALORE

In the result, both the appeals of the assessee in IT(TP)A No

ITA 3336/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Nov 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Suryanarayana, Senior A.RFor Respondent: Shri K. Sankar Ganesh, D.R
Section 143Section 143(3)Section 92C

…IT(TP)A No.3336/Bang/2018 & IT(TP)A No.199/Bang/2021 M/s. Praxier India Pvt. Ltd., Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.3336/Bang/2018 Assessment Year: 2014-15 M/s. Praxier India Pvt. Ltd. Mercury 2B Block 6th Floor, Prestige Technology Park Outer Ring Road, Marathahalli Vs. ACIT Ci rcle-2 Bengaluru 566 103 Bengaluru PAN NO : AAACP9993J APPELLANT RESPONDENT IT(TP)A No.199/Bang/2021 Assessment Year: 2015-16 M/s. Praxier India Pvt. Ltd. Mercury 2B Block 6th Floor, Prestige Tech…

M/S PRAXAIR INDIA PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX LTPU CIRCLE-1 , BANGALORE

In the result, the appeal filed by the assessee is partly allowed

ITA 2839/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 Aug 2022AY 2013-14
For Appellant: Sri.T.Suryanarayana, Senior AdvocateFor Respondent: Sri.Bijoy Kumar Panda, CIT-DR
Section 143(2)Section 143(3)Section 14ASection 37

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM IT(TP)A No.2839/Bang/2017 : Asst.Year 2013-2014 M/s.Praxair India Private Limited The Deputy Commissioner of Mercury 2B Block, 6th Floor Income-tax, Large Tax Payer v. Prestige Technology Park Unit, Circle 1 Bangalore. Outer Ring Road, Marathahalli Bangalore – 560 103. PAN : AAACP9993J. (Appellant) (Respondent) Appellant by : Sri.T.Suryanarayana, Senior Advocate Respondent by : Sri.Bijoy Kumar Panda, CIT-DR Date of Pronouncement : 25.08.2022 Date of Hearing : 26.07.2022 O R D E R Per…

ESSILOR INDIA PVT LTD vs. THE DEPUTY

The appeal is disposed of

ITA/1001/2017HC Karnataka28 Jan 2022

Bench: ALOK ARADHE,SHIVASHANKAR AMARANNAVAR

Section 10(34)Section 14ASection 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF JANUARY 2022 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE SHIVASHANKAR AMARANNAVAR I.T.A. NO.1001 OF 2017 BETWEEN: ESSILOR INDIA PVT. LTD., NO.71/1, BRIGADE PLAZA 6TH FLOOR S.C. ROAD GANDHINAGAR BENGALURU-560 009 REPRESENTED HEREIN BY ITS DIRECTOR MR. J. SHIVKUMAR PAN:AAACE4623J. .... APPELLANT (BY MR. SURYANARAYANA T, SR. COUNSEL FOR MRS. TANMAYEE RAJKUMAR, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE- 3 (1) (2) BENGALURU RASHTROTHANA BHAVAN 6TH FLOOR NURPATHUNGA R…

ADDL. CIT, SPECIAL RANGE- 03, NEW DELHI vs. DLF LTD., NEW DELHI

ITA 5941/DEL/2017[2012-13]Status: DisposedITAT Delhi10 Sept 2021AY 2012-13

Bench: Shri Amit Shukla & Prashant Maharishi

For Appellant: Shri Surender Pal, CIT-DRFor Respondent: S/Shri R.S. Singhvi & Satyajeet Goel
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-1” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.As. No.5940 & 5941/DEL/2017 Assessment Years 2012-13 & 2013-14 Addl. CIT, Special Range-03, v. DLF Ltd., New Delhi. DLF Centre, Sansad Marg, New Delhi. TAN/PAN: AAACD3494N (Appellant) (Respondent) Cos. No.5 & 6/DEL/2021 Assessment Years 2012-13 & 2013-14 DLF Ltd., v. Addl. CIT, Special Range-03, DLF Centre, Sansad Marg, New Delhi New Delhi. TAN/PAN: AAACD3494N (Appellant) (Respondent) Appellant by: Shri Surender Pal, CIT-DR Respondent by: S/Shri R.S. Singhvi &…

BIO MED PVT. LTD.,GHAZIABAD vs. DCIT, CIRCLE- 1, GHAZIABAD

In the result, the appeals of the assessee in ITA Nos

ITA 2771/DEL/2018[2012-13]Status: DisposedITAT Delhi26 Jul 2021AY 2012-13

Bench: Shri N.K. Billaiya & Shri K.N. Chary

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Shri Jagdish Singh Dahia, Sr. DR
Section 14A

…: A) H.T.MEDIA LIMITED V PCIT -ITA NO 548/2015--order dt. 23.08.2017 (Delhi) B) CIT V Taikisha Engineering India Ltd. [2015] 54 taxmann.com 109 (Delhi) C) Priya Exhibitors (P.) Ltd. v. [2012] 27 taxmann.com 88 (Delhi) D) Eicher Motors Ltd. v CIT (2017) 86 Taxmann.com 49(DEL) 11. In the case of HT MEDIA, AO had invoked 14A almost on the same basis i.e. after stating that explanation on no expenditure is no acceptable and that making, continuing, exiting from investment etc. are coordinated management decision and so expenditure is embedded in indirect expenses( from para 36) and so s.14A invoked. Hon'ble c…

BIO MED PVT. LTD.,GHAZIABAD vs. ADDL. CIT, RANGE- 2, GHAZIABAD

In the result, the appeals of the assessee in ITA Nos

ITA 2770/DEL/2018[2011-12]Status: DisposedITAT Delhi26 Jul 2021AY 2011-12

Bench: Shri N.K. Billaiya & Shri K.N. Chary

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Shri Jagdish Singh Dahia, Sr. DR
Section 14A

…: A) H.T.MEDIA LIMITED V PCIT -ITA NO 548/2015--order dt. 23.08.2017 (Delhi) B) CIT V Taikisha Engineering India Ltd. [2015] 54 taxmann.com 109 (Delhi) C) Priya Exhibitors (P.) Ltd. v. [2012] 27 taxmann.com 88 (Delhi) D) Eicher Motors Ltd. v CIT (2017) 86 Taxmann.com 49(DEL) 11. In the case of HT MEDIA, AO had invoked 14A almost on the same basis i.e. after stating that explanation on no expenditure is no acceptable and that making, continuing, exiting from investment etc. are coordinated management decision and so expenditure is embedded in indirect expenses( from para 36) and so s.14A invoked. Hon'ble c…

DCIT , CC- 8(1), MUMBAI vs. NIRSHILP SECURITIES PVT. LTD., MUMBAI

In the result, the appeal of the revenue in ITA No

ITA 6321/MUM/2019[2014-15]Status: DisposedITAT Mumbai21 Jun 2021AY 2014-15
Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B‘ BENCH MUMBAI BEFORE: SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER ITA No.6322/Mum/2019 (Assessment Year :2016-17) DCIT-CC-8(1) Vs. M/s.Nirshilp Securities Pvt. Ltd., Room No.656, 6th Floor 301-308, 3rd Floor, Aayakar Bhavan Bhagwati House-A-19 M.K.Road, Mumbai Veera Desai Road Maharashtra-400 020 Andheri (W) Mumbai – 400 058 Maharashtra PAN/GIR No.AABCN4361M (Appellant) .. (Respondent) DCIT-CC-8(1) Vs. M/s.Dolat Investment Ltd., Room No.656, 6th Floor 301-308, 3rd Floor, Aayakar Bhavan Bhagwati House-A-19 M.K.Road, Mumbai Veera Desai Road Mah…

HINDUSTAN AERONAUTICS LIMITED vs. ASSISTANT COMMISSIONER

In the result, the order of the

ITA/404/2016HC Karnataka09 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 14ASection 260Section 260ASection 35

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF DECEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.404 OF 2016 c/w I.T.A. NO.468/2016 I.T.A.NO.404/2016 BETWEEN: HINDUSTAN AERONAUTICS LIMITED NO.15/1, CUBBON ROAD BANGALORE-560001 REPRESENTED HEREIN BY ITS DIRECTOR - FINANCE MR. C.V. RAMANA RAO. ... APPELLANT (BY SRI.T.SURYANARAYANA, ADV.,) AND: 1. ASSISTANT COMMISSIONER OF INCOME TAX -3(1)(2) (ERSTWHILE ADDITIONAL COMMISSIONER OF INCOME TAX RANGE-11) ROOM NO.228, 2ND FLOOR, BMTC BUILDING KORAM…

THE PR COMMISSIONER OF INCOME TAX vs. M/S HINDUSTAN AERONAUTICS LTD

In the result, the order of the

ITA/468/2016HC Karnataka09 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 14ASection 260Section 260ASection 35

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF DECEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.404 OF 2016 c/w I.T.A. NO.468/2016 I.T.A.NO.404/2016 BETWEEN: HINDUSTAN AERONAUTICS LIMITED NO.15/1, CUBBON ROAD BANGALORE-560001 REPRESENTED HEREIN BY ITS DIRECTOR - FINANCE MR. C.V. RAMANA RAO. ... APPELLANT (BY SRI.T.SURYANARAYANA, ADV.,) AND: 1. ASSISTANT COMMISSIONER OF INCOME TAX -3(1)(2) (ERSTWHILE ADDITIONAL COMMISSIONER OF INCOME TAX RANGE-11) ROOM NO.228, 2ND FLOOR, BMTC BUILDING KORAM…

SRI KSSV FINVEST PRIVATE LIMITED, HYDERABAD,HYDERABAD vs. ITO, WARD-3(3), HYDERABAD, HYDERABAD

In the result, appeal of the assessee is allowed

ITA 1591/HYD/2016[2012-13]Status: DisposedITAT Hyderabad12 Jul 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2012-13 Sri Kssv Finvest Pvt. Ltd., Vs. Income-Tax Officer, Hyderabad. Ward – 3(3), Hyderabad. Pan – Aaack9655Q (Appellant) (Respondent)

For Appellant: Shri V. Raghavendra RaoFor Respondent: Smt. V. Aparna
Section 10Section 142(1)Section 143(2)Section 14A

…anced his arguments only on additional grounds. He relied on the following cases: 1. ACB India Ltd. Vs. ACIT, [2015] 374 ITR 108 (Del.) 2. Yashoda Health Care Services P. Ltd. Vs. DCIT, [2017] 54 ITR (Trib) 26 (ITAT, Hyd) 3. Eicher Motors Ltd. Vs. CIT, [2017] 86 Taxmann.com 49 (Del.) 4. M/s Skanda Aerospace Pvt. Ltd. Vs. ITO, ITA No. 661/Hyd/2017, order dated 30/08/2017. 9. The ld. DR besides relying on the orders of revenue authorities, relied on the following case law: 1. Pr. CIT Vs. M/s Reliance Capital Asset Management Ltd., ITA No. 487 of 2015 (Bombay HC), judgement dated 19/09/2017. 2. Kalpataru Constructio…

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